CTB329 - Management Accounting I: Foundations

Cible(s) de formation

Produce and use relevant information on costs to monitor and improve organizational performance.

Contenu

Cost notions. Cost behavior. Manufacturing cost. Costing systems. Cost-Volume-Profit relationships. Relevant costs. Budget planning and control. Performance management: responsibility centre, financial and non-financial performance measures, balanced scorecard.

Préalable(s)

(CTB115 ou CTB119)

Équivalente(s)

CTB321

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* Sujet à changement